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A企业从海运口岸以暂时进出口形式进口的包装容器，出口到综保区办理核销，现B企业需要进口此批货物，那么B企业可否从综保区以暂时进出口形式直接申报进口此货物？

The packaging containers imported by Enterprise A from the sea port in the form of temporary import and export are exported to the Comprehensive Bonded Area for verification. Now Enterprise B needs to import this batch of goods, can Enterprise B directly declare to import the goods from the Comprehensive Bonded Area in the form of temporary import and export?

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根据海关总署公告2019年第13号—关于暂时进出境货物监管有关事宜的公告：（三）从境外暂时进境的货物（ATA单证册项下暂时进境货物除外）转入海关特殊监管区域和保税监管场所的，主管地海关凭《中华人民共和国海关出口货物报关单》对暂时进境货物予以核销结案。目前未有规定不允许从综保区以暂时进出境形式直接申报进口。

According to the Announcement of the General Administration of Customs (No. 13, 2019) on matters relating to the supervision of temporary inbound and outbound goods: (III) If goods temporarily entering from abroad (except for temporary inbound goods under ATA carnets) are transferred to special customs supervision areas and bonded supervision sites, the competent local customs office shall write off and close the case of temporary inbound goods on the basis of the Customs Declaration Form of the People's Republic of China for Export Goods. At present, there is no regulation that it is not allowed to directly declare imports in the form of temporary entry and exit from the Comprehensive Bonded Area.